The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ Disclosures

Corporate social disclosures (CSD) are primarily voluntary in nature and subsequently provide an area forresearch into motivational aspects of disclosures. The main focus of prior research has been whethercorporate social disclosures constitute a discharge of accountability or are part of a process...

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Detalles Bibliográficos
Autor Principal: Sandra van der Laan
Formato: Artigo
Idioma:Inglês
Publicado: University of Wollongong 2009-12-01
Series:Australasian Accounting, Business and Finance Journal
Assuntos:
Legitimacy Theory
Stakeholder Theory
Corporate Social Disclosures
Solicited Disclosures
Voluntary Disclosures
Acceso en liña:http://ro.uow.edu.au/aabfj/vol3/iss4/2
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